Commercial Bank Accounting Theory and Practice

Author: Chen Yuxue
Publisher:
Publish Date: 2004-12-01
Features: This book combines the lessons from the Asian financial crisis to conduct an in-depth study on several theoretical and practical issues in the accounting of China's commercial banks. First, it elaborates on the formulation of accounting standards for commercial banks; second, it examines major accounting theoretical and practical issues in the basic operations of commercial banks, such as the recognition and measurement of loans and loan loss provision accounting; then, it divides the accounting theoretical and practical issues arising from the innovation efforts of commercial banks into off-balance sheet activities, derivative financial instruments, and loan securitization for separate study; the last two chapters discuss accounting issues in the information disclosure and regulation of China's commercial banks, such as internal control systems, regulatory indicators, and information system development. This book closely integrates the theory and practice of commercial bank accounting and can serve as a reference book for the study and research of commercial bank accounting theory, as well as a textbook for training and continuing education for senior management and accountants in commercial banks.